All Outputs (9)

The contribution of the Stephenson Company, engine manufacturers to the genesis of the British railway industry c.1823-1840 (2023)
Journal Article
Abdelrehim, N., McGovern, T., McLean, T., Oldroyd, D., & Tyson, T. N. (online). The contribution of the Stephenson Company, engine manufacturers to the genesis of the British railway industry c.1823-1840. Business History, https://doi.org/10.1080/00076791.2023.2255140

The paper investigates the Stephenson Company’s contribution to genesis of the railway industry by exploring its business model in its formative years. The Company capitalised on a well-developed business and technological infrastructure in the North... Read More about The contribution of the Stephenson Company, engine manufacturers to the genesis of the British railway industry c.1823-1840.

Quaker accountability regimes: The case of the Richardson family networks, 1840 - 1914 (2022)
Journal Article
McLean, T., McGovern, T., Slack, R., & McLean, M. (2023). Quaker accountability regimes: The case of the Richardson family networks, 1840 - 1914. Accounting, Auditing and Accountability Journal, 36(3), 859-884. https://doi.org/10.1108/aaaj-06-2018-3516

Purpose – This paper aims to explore the development of the accountability ideals and practices of Quaker industrialists during the period 1840 – 1914. Design/methodology/approach – The research employs a case study approach and draws on the extensiv... Read More about Quaker accountability regimes: The case of the Richardson family networks, 1840 - 1914.

Management Accounting: Theory and practice (2020)
Book Chapter
Fleischman, R., & McLean, T. (2020). Management Accounting: Theory and practice. In J. Edwards, & S. Walker (Eds.), The Routledge companion to accounting history (214-251). (2nd). Routledge. https://doi.org/10.4324/9781351238885-9

The term ‘management accounting’ lacks a clear, universally accepted definition. This chapter uses the term to encompass the related activities of ‘cost recording, costing, cost accounting, managerial accounting and management accounting’ (Boyns and... Read More about Management Accounting: Theory and practice.

Accounting, cultural hybridisation and colonial globalisation: a case of British civilising mission in Fiji (2017)
Journal Article
Davie, S., & McLean, T. (2017). Accounting, cultural hybridisation and colonial globalisation: a case of British civilising mission in Fiji. Accounting, Auditing and Accountability Journal, 30(4), 932-954. https://doi.org/10.1108/aaaj-11-2013-1519

Purpose This historical study explores accounting’s association with processes of cultural hybridisation involving such themes as image-(un)making, alliance-formation and norm-setting as part of Britain’s civilising mission during the era of modern g... Read More about Accounting, cultural hybridisation and colonial globalisation: a case of British civilising mission in Fiji.

Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914 (2017)
Journal Article
Mclean, T., & McGovern, T. (2017). Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914. The British Accounting Review, 49(3), 294-315. https://doi.org/10.1016/j.bar.2017.01.002

This article examines the provision of strategic costing information in the context of the emergence and growth of the British electrical power industry and its pre-eminent exemplar, the Newcastle Upon Tyne Electric Supply Company (NESCo). A detailed... Read More about Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914.

The genesis of the electricity supply industry in Britain: A case study of NESCo from 1889 to 1914 (2016)
Journal Article
McGovern, T., & McLean, T. (2017). The genesis of the electricity supply industry in Britain: A case study of NESCo from 1889 to 1914. Business History, 59(5), 667-689. https://doi.org/10.1080/00076791.2016.1261827

A study of the Newcastle upon Tyne Electric Supply Company (NESCo) provides a micro-history of the emergence of the electricity supply industry in Britain up to the First World War. This research examines the role of social capital in the establishme... Read More about The genesis of the electricity supply industry in Britain: A case study of NESCo from 1889 to 1914.

Management accounting, engineering and the management of company growth: Clarke Chapman, 1864-1914 (2014)
Journal Article
McLean, T., McGovern, T., & Davie, S. (2015). Management accounting, engineering and the management of company growth: Clarke Chapman, 1864-1914. The British Accounting Review, 47(2), 177-190. https://doi.org/10.1016/j.bar.2013.11.001

This research examines the relationship between management accounting and engineering in the processes of strategic decision-making and managerial control underlying the management of growth in Clarke Chapman, 1864 – 1914. The research finds that str... Read More about Management accounting, engineering and the management of company growth: Clarke Chapman, 1864-1914.

Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915 (2013)
Journal Article
McLean, T. (2013). Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915. The British Accounting Review, 45(4), 284-296. https://doi.org/10.1016/j.bar.2013.06.010

This research examines cost engineering and costing in a British shipbuilding firm in the late nineteenth – early twentieth century. The firm maintained separate systems of contract accounting, costing and reporting for directors and employed interna... Read More about Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915.

The growth and development of Clarke Chapman from 1864 to 1914. (2013)
Journal Article
McGovern, T., & McLean, T. (2013). The growth and development of Clarke Chapman from 1864 to 1914. Business History, 55(3), 448-478. https://doi.org/10.1080/00076791.2012.745066

Clarke Chapman was the main supplier of leading-edge auxiliary equipment to the British shipbuilding industry before the First World War. Penrose's theory was used to examine the company's growth. The findings of this study show that the ownership st... Read More about The growth and development of Clarke Chapman from 1864 to 1914..